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Problem T4-11 Water Movers, Inc. is known throughout the world for its H20-X high-capacity water pump, used in irrigation systems. The company uses a standard costing system, and the pump's standard cost is as follows. The company's predetermined fixed overhead rate is based on an expected capacity of 103,600 direct labor hours per month Standard Standard Standard Price Direct materials Direct labor Variable overhead Fixed overhead $7 per pound $9 per DLH $9 per DLH $6 per DLH uant 16 pounds 4 DLH 4 DLH 4 DLH Cost $112 36 36 24 $208 During the month of September, the company produced 22,800 of the 25,900 pumps that had been scheduled for production in the budget. The company used 418,100 pounds of material during September. The direct labor payroll for the month was $977,800 for 97,780 direct labor hours. Variable overhead costs were $868,820; fixed overhead costs were $665,900 The company's purchasing agent signed a new supply contract that resulted in purchases of 486,000 pounds of direct materials at a price of $3,256,200 on account. (a) Prepare the Journal entries to record the purchase and use of direct materials during September. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)